Audit Committee as Determinant of Internal Audit Function Effectiveness: Empirical Evidence of Listed Companiesin Tanzania

The objective of this study is to examine the effects of audit committee on internal audit function effectiveness of listed companies in Tanzania. The agency theory produced a framework that guided this study. Data for the study were collected through a cross-sectional survey questionnaire from DSE top management members, board of directors and members of audit committees. Partial Least Square Structural Equation Modeling (PLS-SEM) was used for data analysis. The study reported R 2 of 0.506 implying that audit committee explained 50.6% variation in dependent variable, internal audit function effectiveness. The study observed thataudit committee is significantlyassociated with internal audit function effectiveness of listed companies in Tanzania.